She said goodbye to me.

Literal

She [topic-は] me [to-に] parting [possessive-の] greeting [object-を] gave.

別れのあいさつ ('parting greeting, farewell salutation') is the formal noun phrase for goodbye words — what one says, not the act of saying it. 述べる ('to state, express') is a formal verb for giving structured speech — used in writing, speeches, and ceremonial contexts. Together, 別れのあいさつを述べた sounds notably formal and slightly ceremonial — much weightier than the everyday 別れの言葉を言った. Likely a scene of formal farewell — perhaps at a workplace, ceremony, or send-off.